K Jeffrey Enterprises has budgeted the following amounts for its next fiscal year: Total fixed expenses Selling price per unit Variable expenses per unit $54,000 $35 $20 If Jeffrey Enterprises can reduce fixed expenses by $9,495, how will breakeven sales in units be affected? OA. Decrease by 173 units OB. Decrease by 633 units OC. Increase by 173 units OD. Increase by 633 units